TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>SEBI Amends ESOS & ESPS Guidelines: Mandates Fair Value Disclosures, Merchant Banker, Faster Listing, & Enhanced Transparency.</h1> The Securities and Exchange Board of India (SEBI) has amended the Employee Stock Option Scheme (ESOS) and Employee Stock Purchase Scheme (ESPS) Guidelines of 1999. The amendments mandate disclosures of employee compensation costs using fair value calculations, impact on profits and earnings per share, and require the appointment of a merchant banker. The changes also address accounting treatments for schemes administered through trusts and facilitate faster listing of shares from exercised options. The amendments, effective from various specified dates, include provisions for pre-IPO schemes, lock-in periods, and disclosures in IPO documents. These modifications aim to enhance transparency and compliance in stock option schemes.
TaxTMI 
TaxTMI 
